IFRS 9 deadline looms

Time is running out for central banks to get their affairs in order before IFRS 9. Image: Shutterstock

The new accounting standard for financial instruments, International Financial Reporting Standards (IFRS) 9, is due to take effect on January 1, 2018. For central banks that apply IFRS 9, there is a short period remaining in which to undertake the necessary research and analysis into the requirements and implications of the standard, and prepare for the implementation. There has been significant work done by accounting firms and by commercial banks, but little related to the specific issues faci

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